Jurnal Akuntansi dan Keuangan
Vol. 5 No. 3 (2026): Juli 2026

Keadilan Distributif dan Prosedural: Kunci Kepuasan Kerja dalam Arsitektur Remunerasi

Sanawi Sanawi (UIN Sultan Maulana Hasanuddin)
Ilham Hibatullah (UIN Sultan Maulana Hasanuddin)
Muhamad Lulu Kamaludin (UIN Sultan Maulana Hasanuddin)
Trisna Taufik Darmawansyah (UIN Sultan Maulana Hasanuddin)



Article Info

Publish Date
15 Jul 2026

Abstract

This study aims to analyze the influence of distributive justice and procedural justice on job satisfaction of UIN Sultan Maulana Hasanuddin Banten employees in the Public Service Agency (BLU) remuneration scheme. Using a quantitative approach, a sample of 83 employees was purposively selected. The research instrument adopted the Colquitt scale and organizational behavior indicators with a Likert scale of 1–5. Data quality testing results showed all items were valid and reliable. The classical assumption test was met without multicollinearity or heteroscedasticity constraints. Multiple linear regression analysis produced the equation: Y = 19.966 + 0.215X1 + 0.202X2. Partially, both variables had a significant effect (p < 0.05). Simultaneously, the model proved significant (F = 8.135; p = 0.001) with an R2 value of 0.169, indicating a 16.9% contribution of the justice variable to job satisfaction. These findings confirm that job satisfaction is influenced by outcome justice (performance-based remuneration) and process justice (transparency and consistency of rules). Managerial recommendations include strengthening two-way communication, ensuring accurate performance data, and fostering participatory policy correction mechanisms. This research expands the literature on organizational justice at State Islamic Religious Universities (PTKIN) and provides direction for further research.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...